International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation

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Harry Grubert, John Mutti · The Review of Economics and Statistics · 1991 · 844 citations

Social Sciences, Business Economics, Economics +17

International profit shifting within multinationals: A multi-country perspective

Harry Huizinga, Luc Laeven · Journal of Public Economics · 2007 · 656 citations

Social Sciences, International Business, International Management +14

Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada

Jack Mintz, Michael Smart · Journal of Public Economics · 2003 · 337 citations

Law, Accountancy, Business Economics +17

Profit shifting in the EU: evidence from Germany

Alfons J. Weichenrieder · International Tax and Public Finance · 2008 · 190 citations

Law, Business Economics, Economics +17

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst · SSRN Electronic Journal · 2008 · 134 citations · Full text

Law, Economics, Public Finance +17